国有控股上市公司基本完成股改,股权分置改革中非流通股股东支付对价是计入费用还是资产,以及相关账务如何处理,建议专设置“股权分置流通权”科目来核算,在禁售期内不做摊销,待禁售期满股权出售以后,再把它作为成本之一,股权卖出多少结转多少与收入配比,根据股权转让数量进行结转。 State-controlled listed companies basically completed the share reform, non-tradable share reform shareholder split the consideration is included in the cost or assets, as well as related accounting how to deal with, it is recommended to set up special No amortization during the lock-up period, to be banned after the expiry of the sale of shares, and then take it as one of the costs, the amount of equity sold how much and income ratio, carried forward according to the number of shares transferred.